Title

Protecting Jobs for Students Act

Official Title

To amend the Internal Revenue Code of 1986 to disregard students as employees for purposes of determining employer health care shared responsibility.

Summary

Protecting Jobs for Students Act - Amends the Internal Revenue Code to provide that a student who is enrolled at an institution of higher education and is participating in a federal work-study program under the Higher Education Act of 1965 shall not be counted in determining the number of full-time employees of an employer for the purpose of shared responsibility requirements with respect to health coverage under the Patient Protection and Affordable Care Act.

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